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2013 (9) TMI 64 - CESTAT MUMBAIBurden to Prove - Conditional exemption notification that the importer shall not avail input stage duty credit of the additional duty leviable under Section 3 of the Customs Tariff Act (CVD in short) - The conduct of the assesse in not submitting satisfactory documentary evidence complete in all respects in respect of their claims coupled with the enormous delay in their submission for verification was highly unsatisfactory, to say the least - Since it was the appellant who had claimed the benefit of duty exemption, the onus of leading evidence to prove eligibility to exemption lies on the appellant and not on the Revenue – MYSORE METAL INDUSTRIES Versus COLLECTOR OF CUSTOMS, BOMBAY [1988 (5) TMI 42 - SUPREME COURT OF INDIA] - the burden was on the party who claimed exemption, to prove the facts that entitled to him to exemption - the assesse had miserably failed to discharge this onus – Decided against assesse. Whether reversal of credit would amount to non availment of credit - Held that:- under Notification No. 203/92-Cus., there was a condition that the importer shall not avail of input stage credit on the goods exported. Therefore, it is difficult to accept the contention that reversal of credit amounts to non-availment of credit, especially when the reversal was made long after the exports have been made and there is no satisfactory proof that the reversal was done correctly. Benefit of duty exemption under Notification No. 203/92-Cus - Duty Demand - Interest – Held that:- The confirmation of duty demand made in the order along with interest thereon was upheld - the assesse claimed to have reversed the input stage credit - However, they did not pay the interest and the interest liability was discharged only in June, 2000, that was, after a lapse of more than 3 years from the due date stipulated in the Amnesty Scheme –COMMISSIONER OF CUSTOMS, CHENNAI Versus SHASUN DRUGS & CHEMICALS [2004 (4) TMI 156 - CESTAT, CHENNAI] and COMMISSIONER OF CUSTOMS, CHENNAI Versus AKSA POLY BAGS LTD. [2003 (8) TMI 430 - CESTAT, CHENNAI] - the demand of duty was uphled by denying the benefit under Notification No. 203/92 – Decided against assesse. Imposition of Penalty u/s 112 – Held that:- No penalty can be imposed under Section 112 and accordingly the penalty imposed on the assesse was set aside - A penalty under Section 112 can be imposed on when goods were held liable to confiscation under Section 111 - There was no proposal in the show cause notice for confiscation of the goods under Section 111 nor was there any finding in the order to that effect – Decided in favor of assesse.
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